Leo Varadkar (Dublin West, Fine Gael)
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Question 89: To ask the Tánaiste and Minister for Finance if there is anything in European law or intergovernmental agreements that would prevent or impede Ireland from reducing corporation profit tax; and if he will make a statement on the matter. [33148/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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There are no legal or other impediments of which I am aware which would prevent Ireland from changing its standard rate of corporation tax on a general basis.

The Government made clear its commitment to the standard 12.5% rate of corporation tax in its agreed Programme for Government.